FAC Explorer

Audit 324279

FY End
2023-12-31
Total Expended
$7.29M
Findings
16
Programs
13
Organization: Ripley County, Missouri (MO)
Year: 2023 Accepted: 2024-10-09
Auditor: McBride Lock & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502092 2023-001 Significant Deficiency - P
502093 2023-001 Significant Deficiency - P
502094 2023-001 Significant Deficiency - P
502095 2023-001 Significant Deficiency - P
502096 2023-001 Significant Deficiency - P
502097 2023-001 Significant Deficiency - P
502098 2023-001 Significant Deficiency - P
502099 2023-001 Significant Deficiency - P
1078534 2023-001 Significant Deficiency - P
1078535 2023-001 Significant Deficiency - P
1078536 2023-001 Significant Deficiency - P
1078537 2023-001 Significant Deficiency - P
1078538 2023-001 Significant Deficiency - P
1078539 2023-001 Significant Deficiency - P
1078540 2023-001 Significant Deficiency - P
1078541 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.60M Yes 1
21.032 Local Assistance and Tribal Consistency Fund $805,214 Yes 0
10.665 Schools and Roads - Grants to States $683,497 - 0
15.226 Payments in Lieu of Taxes $360,512 - 0
16.575 Crime Victim Assistance $50,870 - 0
93.563 Child Support Services $25,225 - 0
90.401 Help America Vote Act Requirements Payments $15,486 - 0
97.042 Emergency Management Performance Grants $13,178 - 0
20.600 State and Community Highway Safety $11,390 - 0
20.205 Highway Planning and Construction $10,946 - 0
20.616 National Priority Safety Programs $4,324 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $3,869 Yes 1
20.607 Alcohol Open Container Requirements $2,001 - 0

Contacts

Name Title Type
GK9YCLF2XBM8 Michael A Williams Auditee
5739963215 Matt Brickey Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of Ripley County, Missouri for the years ended December 31, 2023 and 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Finding 2023-001
Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.